Final Report – ESMA Guidelines on Alternative Performance Measures
ESMA Guidelines and Recommendations
Date:
06 February 2016
In Markets Update Issue 4 of 2015, the Central Bank highlighted the publication by ESMA of the Final Report- ESMA Guidelines on Alternative Performance Measures on 30 June 2015. The Central Bank would like to remind issuers and persons responsible for the prospectus that these guidelines are effective from 3 July 2016.
The aim of the guidelines is to encourage European issuers to publish transparent, unbiased and comparable information on their financial performance in order to provide users with a comprehensive understanding of their performance.